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Section 32 - Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017

32. Prohibition of unauthorised collection of tax.-

(1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.

(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.

Related Sections

Section 83: Provisional attachment to protect revenue in certain cases
Section 25: Procedure for registration
Section 2: Definitions
Section 100: Appeal to Appellate Authority
Section 99: Appellate Authority for Advance Ruling

Related Acts

Punjab Municipal Corporation Law (Extension to Chandigarh) Amendment Act, 2017
Consumer Protection Act, 2019
Specified Bank Notes (Cessation of Liabilities) Act, 2017
The Bharatiya Nyaya Sanhita, 2023
Essential Defence Services Act, 2021

* Only for reference.